For the year ended December 31, 2014, Transformers Inc. reported the following: Net income $180,000 Preferred dividends declared 30,000 Common dividend declared 6,000 Unrealized holding loss, net of tax 3,000 Retained earnings, beginning balance 240,000 Common stock 120,000 Accumulated Other Comprehensive Income, Beginning Balance 15,000 What would Transformers report as total stockholders' equity? a. $516,000 b. $504,000 c. $384,000 d. $360,000